ITAT Holds That Genuine Personal Difficulties, COVID-19 and Portal Glitches Constitute Sufficient Cause for Condoning Delay :
The ITAT Bangalore held that procedural delays should not defeat substantive justice where an assessee establishes sufficient cause.
ITAT Restores Foreign Tax Credit Claim for Fresh Examination
Saima
Aug 2, 2026Premium
ITAT Holds That Genuine Personal Difficulties, COVID-19 and Portal Glitches Constitute Sufficient Cause for Condoning Delay
The ITAT Bangalore held that procedural delays should not defeat substantive justice where an assessee establishes sufficient cause.
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About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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